Exhibit 12.1
 
COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES
 


                                       NINE MONTHS          YEAR ENDED
                                    SEPTEMBER 30, 1996   DECEMBER 31, 1996   FISCAL YEAR ENDED SEPTEMBER 30,
                                     PROFORMA   ACTUAL   PROFORMA   ACTUAL   1994     1993     1992     1991

                                     --------   ------   --------   ------   -----   ------   ------   ------
 
                                                                               
PRE-TAX INCOME                           314     270         636     554       131      151      200      237
ADJUST FOR:
  SUBURBAN EARNINGS                      (32)    (32)
  SUBURBAN CASH DISTRIBUTION               5       5
  INTEREST EXPENSE (A)                   129     171         157     240       206       14        6        3
  RENT EXPENSE (A)                        13      13          20      20        19        1        1        1
                                     --------   ------   --------   ------   -----   ------   ------   ------
          TOTAL                          429     427         813     814       356      166      207      241
               (A) FIXED CHARGES         142     184         177     260       225       15        7        4
                                     --------   ------   --------   ------   -----   ------   ------   ------
                                       3.0:1    2.3:1      4.6:1    3.1:1    1.6:1   11.1:1   29.6:1   60.3:1